Case Law Details
Case Name : Vipul Medcorp Insurance Vs ACIT (ITAT Delhi)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Delhi
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Vipul Medcorp Insurance Vs ACIT (ITAT Delhi)
Mismatch in Audit & ITR Columns – Tribunal Restores 43B Addition to AO- ITAT Delhi Restores CPC Additions on Gratuity & 43B Disallowance for Fresh Verification
Background
Assessee filed ROI (24.10.2018) declaring ₹4.96 Cr.
Processed u/s 143(1) by CPC on 02.11.2019 → income enhanced to ₹6.48 Cr. by adding ₹1.52 Cr.:
Gratuity disallowance u/s 40A(7): ₹16.53 lakh.
Mismatch in 43B disallowance: ₹22.32 lakh.
Employee contributions u/s 36(1)(va): ₹1.13 Cr.
CIT(A) confirmed all additions.
Assessee’s Arguments
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